§ 44-30.3-6 - Filing date.
SECTION 44-30.3-6
§ 44-30.3-6 Filing date. – No claim shall be paid or allowed, unless the claim is actually filed with andin the possession of the division of taxation on or before April 15 of the yearin which the credit is applied or a rebate granted on taxes accrued in theproceeding calendar year.